Income statement for visual artists
The form must be submitted electronically as an attachment to the tax return by visual artists who are not subject to an accounting obligation pursuant to the Accounting Act.
If you are a business or self-employed person, you have to submit the tax return and all forms electronically.
Self-employed persons and limited companies (AS) must submit the tax return and all forms electronically.
If you're subject to an accounting obligation pursuant to the Accounting Act, you must submit RF-1167 Income Statement 2 instead. This applies if the business is a private limited company, a shared liability partnership, a limited partnership etc.
Self-employed persons (sole proprietorships) have an accounting obligation if the business has had assets worth over NOK 20 million or an average number of employees exceeding 20 full-time equivalents during the year.
Sole proprietorships that prepare annual financial statements in accordance with the provision of limited accounting obligation in the Accounting Act section 3-2b can opt to submit Income Statement 5 rather than Income Statement 2 (RF-1167).
All businesses must submit the tax return and all related forms electronically.
You can use this paper form to prepare, or as support when filling in the form on-line.
Forms in Norwegian only.